RA 9335 (Attrition Act of 2005) Section 8

Liability of Officials, Examiners and Employees of the BIR and the BOC.

Section 8

SEC. 8. Liability of Officials, Examiners and Employees of the BIR and the BOC. - The officials, examiners, and employees of the Bureau of Internal Revenue and the Bureau of Customs who violate this Act or who are guilty of negligence, abuses or acts of malfeasance or misfeasance or fail to exercise extraordinary diligence in the performance of their duties shall be held liable for any loss or injury suffered by any business establishment or taxpayer as a result of such violation, negligence, abuse, malfeasance, misfeasance or failure to exercise extraordinary diligence.

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Other provisions in RA 9335 (Attrition Act of 2005)

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationRA 9335 (Attrition Act of 2005) Section 8 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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